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Petitioners assert that a car accident involving Mr. Brown
in May of 1997 and his resulting surgery prevented the timely
filing of their return. Incapacity on the part of a taxpayer due
to physical illness can establish reasonable cause for failure to
file timely returns. Sec. 301.6651-1(c)(1), Proced. & Admin.
Regs.; see also United States v. Boyle, supra at 248 n.6.
Petitioners have not presented any documentation as to the car
accident or Mr. Brown’s surgery, or why these events prevented
the timely filing of the return.8 We sustain respondent’s
determination as to the section 6651(a)(1) addition to tax.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
8 Alternatively, Mr. Brown argued that the addition to
tax was caused by respondent’s failure to follow his instruction
to apply his 1997 overpayment of tax to the next taxable year.
We find no merit in this argument, as Mr. Brown acknowledged that
he received a refund for 1997 and the record does not contain any
evidence establishing the existence of the 1997 overpayment or
his instruction to apply it to the next taxable year. Moreover,
at no point do petitioners argue that the 1998 return was timely
filed.
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